摘要
企业制度类型应不同生产力发展水平的要求而产生,并反过来推动生产力的发展。新中国成立以来,中国国有企业制度依次经历了计划经济体制下"国有国营"、改革初期以放权让利为切入点的"承包制"、市场经济体制下"公司制"现代企业制度的初步构建和新时代中国特色现代国有企业制度全面完善四个历史阶段。本文坚持历史唯物主义观点,基于政治经济学视角,以揭示历史逻辑和实践逻辑为主线,将中国特色现代国有企业制度视为国家基本经济制度的具体实现形式和实现国有资本功能的基础性制度,分析新中国国有企业制度发展变革过程中涉及的政企关系、产权关系和企业内部治理三个核心问题,总结了渐进变革与跨越发展的成功经验。这些经验包括:坚持用马克思主义关于生产力和生产关系原理指导国有企业制度建设,坚持党对国有企业制度建设的集中统一领导,坚持国有企业制度建设的方法论创新,坚持服务国有企业功能实现,坚持走中国特色国有企业制度建设道路。
The types of enterprise system,which promote the development of productivity in turn,are generated in response to the requirements of different development levels of productivity.China’s state-owned enterprise system has experienced four distinct historical stages since the founding of the People’s Republic of China:the"state-owned and state-run system"in the stage of the national planned economy,the"contracting system"at the initial stage of China’s reform and opening-up aiming at devolution and profit division,the"company system"under the market economy system at the preliminary stage of modern enterprise system,as well as the"modern company system of state-owned enterprises with the New Era Chinese characteristics"in a comprehensive improvement fashion.Adhering to the perspective of historical materialism of Political Economics in line with the historical logic and the development of the state-owned enterprise system in practice,the paper holds that the modern state-owned enterprise system with Chinese characteristics is the specific realization mode of China’s basic economic system and the fundamental system for fulfilling the functioning roles of state-owned capital.The paper explores three core issues concerning the relations between government and enterprises,property rights relations and the internal governance of state-owned enterprises in the process of the development and transformation of state-owned enterprise system of the People’s Republic of China.The last part of this paper summarizes the successful experiences of the gradual transformation and leap-forward development of China’s state-owned enterprise system.From the founding of the People’s Republic of China to China’s reform and opening-up in the late 1970s,the"state-owned and staterun enterprise system"was established in accordance with China’s highly centralized and planned economic system,which is proved to be lack of impetus and vitality.Nevertheless,this system was adopted as the consequence of the endogenous impact of the national industrialization strategy when viewed from a historical perspective.The"contracting system"at the initial stage of China’s reform and opening-up aiming at devolution and profit division failed to diminish the central role of the fundamental ownership system of enterprises and yielded an undesirable result.Yet,the"contracting system"is an important institutional endeavor which brings about positive transformations in terms of the control right structure,income distribution structure and corporate goals of enterprises.The twenty years from 1992 to 2012 witnessed the vital stage of fundamental changes in the state-owned enterprise system.Ownership reform was carried out as the breakthrough,which centered on the establishment of a corporate governance structure along with the reform of state capital supervision system for the purpose of fostering market players.As a result,the modern state-owned enterprise system with Chinese characteristics was basically established with significant improvements in the economic efficiency of stateowned enterprises.Since the 18th CPC National Congress,modern state-owned enterprise system with Chinese characteristics has entered a new era of comprehensive improvement.Its main feature is to strengthen the top-level design and promote the construction of modern state-owned enterprise system with Chinese characteristics as a whole.In November 2013,the Third Plenary Session of the 18th CPC Central Committee adopted"the Resolution Concerning the Major Issues of Comprehensively Deepening the Reform",which designated the direction of SOE reform in the New Era by vigorously promoting the growth of mixed ownership economy,strengthening the supervision of state-owned assets with capital supervision as the core,and enhancing state-owned enterprises to improve the modern enterprise system.The Resolution has clarified such specific requirements for the reform of modern SOE system as perfecting SOE corporation governance structure,establishing a professional manager system,giving full play to entrepreneurs,and deepening the reform of internal labor,personnel and distribution system of enterprises.The subsequent series of documents,entitled as"the Guiding Principles of Deepening the Reform of State-owned Enterprises",have provided guidelines of action for perfecting the corporate governance structure of enterprises,strengthening the leadership of the Communist Party of China,developing mixed ownership economy,as well as employee shareholding,classification reform and assessment,the reform of the management system of state-owned assets,and the transformation of the functions of SASAC.The 19th CPC National Congress and the Fourth Plenary Session of the 19th CPC Central Committee have laid more emphasis on the vital domains of SOE reform by developing a mixed-ownership economy,perfecting the modern enterprise system with Chinese characteristics,and establishing the supervision system of state-owned assets with capital supervision.China’s state-owned enterprise system has become increasingly mature and in sound shape as the consequence of the gradual transformation and leap-forward development since the founding of the People’s Republic of China.The successful experiences have paved a unique way out in the construction of state-owned enterprise system with Chinese characteristics.Five successful experiences are generalized from China’s four distinct historical development stages of the construction of state-owned enterprise system:sticking to Marxist principles of productive forces and production relations as the guideline,the unified central leadership of the Communist Party of China over the system construction,the methodological innovations of the system construction,serving the realization of the functions of state-owned enterprises,and the road of building the state-owned enterprise system with Chinese characteristics.
作者
綦好东
彭睿
苏琪琪
朱炜
Qi Haodong;Peng Rui;Su Qiqi;Zhu Wei(State-owned Capital Research Institute,Shandong University of Finance and Economics;School of Accountancy,Shandong University of Finance and Economics)
出处
《南开管理评论》
CSSCI
北大核心
2021年第1期108-119,共12页
Nankai Business Review
基金
国家社会科学基金重点项目(18AJL007)资助
关键词
国有企业
企业制度
发展历程
历史逻辑
基本经验
State-owned Enterprises
Enterprise System
Develop-ment Stages
Historical Logic
Basic Experience
作者简介
綦好东,山东财经大学国有资本研究院、山东财经大学会计学院教授、博士生导师、博士,研究方向为会计与公司治理、国资国企改革;通讯作者:彭睿,山东财经大学会计学院博士研究生,研究方向为会计与公司治理、国资国企改革;苏琪琪,山东财经大学会计学院博士研究生,研究方向为会计与公司治理、国资国企改革;朱炜,山东财经大学会计学院教授、博士生导师、博士,研究方向为国有企业改革与国资监管、价值链管理
